... accountability within organisational cultures are critical to restoring trust and improving governance effectiveness. Originality/value This study contributes to Islamic accounting and business research by providing an empirically grounded analysis of fraud in a Muslim-majority context, illustrating how...

... perspective on the opportunities and obstacles to its effective implementation. Contributing to the academic literature, she provides a meticulous and detailed analysis of the impact of Islamic accounting standards on zakat, while presenting strategic recommendations to optimize the understanding...

... 2024 17 09 2024 09 01 2025 27 03 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Maqasid Shariah Disclosure Shariah-compliant companies (ShCCs) Shariah compliance Islamic accounting Second, the findings of this study...

...Deti Kutsiya Dewi; Miranti Kartika Dewi Purpose This study aims to explore the perspectives of students on Islamic accountant qualifications in comparison to practitioners’ expectations, thus offering a distinctive viewpoint frequently overlooked in prior research. Design/methodology/approach...

...Meiryani Meiryani Purpose This study aims to offer quantitative data on the expansion of Islamic accounting literature. The analysis concentrated on publishing patterns, nations that conduct Islamic accounting research, prominent contributors, leading writers, highly productive nations, keywords...

... and functionalised with applications. Design/methodology/approach In this context, the place of the concepts of “Islamic Finance or Islamic Accounting and AAOIFI or IFRS” in the international literature and their coverage were examined; a bibliometric analysis of the articles written in this field between 2001...

...., 2020). Muhammad Iqmal Hisham Kamaruddin can be contacted at: m.iqmalhisham@gmail.com 29 07 2022 07 11 2022 10 01 2023 05 03 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Islamic accounting Waqf institution...

...Isah Umar Kibiya; Mustapha Usman; Shafi'u Abubakar Kurfi; Kabir Tahir Hamid Purpose This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares the students’ understanding...

...Achmad Zaky; Sony Warsono Purpose This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students. Design/methodology/approach This study used an experimental field design with pre- and post-test involving 107 participants. Based...

... 02 10 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only AAOIFI Islamic finance Islamic accounting Islamic economics Islamic Fintech Sharia governance After the final documents from the database were obtained, data abstraction...

...Hairul Suhaimi Nahar; Hisham Yaacob Purpose Started humbly in 2010 as a modest publishing outlet catering to the growing interest in Islamic-based accounting and business research, the Journal of Islamic Accounting and Business Research (JIABR) is now a focal reference...

...Muneer M. Alshater; M. Kabir Hassan; Adel Sarea; Hussein Mohammad Samhan Purpose This study aims to explore the Islamic accounting literature and attempts to identify the worldwide research trends of accounting for Islamic financial institutions. Design/methodology/approach This study adopts...

.../value This research may have provided empirical data that did not previously exist in the literature. 07 01 2020 07 01 2020 07 01 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Takaful Shariah Islamic accounting...

...: Islamic accounting Islamic banking Musharakah Rastin banking Profit and loss sharing (PLS) Partnership Profit distribution Accounting M41 G24 G23 Despite passing a long time for applying Islamic banking, lack of well-suited executive mechanisms in different aspects has caused...

.... Findings Islam has a profoundly embedded concern of the communicative aspect from a holistic viewpoint that is clear within its accounting implications as well. This paper illustrates the social aspects of Islamic accounting through its stance on communication, thereby opening up the more enabling...

...Rym Ben Abd El Afou Purpose The paper is intended as an extension of the literature dealing with the Islamic accounting standards issued by the Accounting Auditing Organization for Islamic Financial Institutions (AAOIFI) and still not adopted in Tunisia. Its major aim is to investigate...

... on the implications on accounting and financial reporting of such contracts; especially, Islamic accounting provides a different financial reporting framework from the traditional frameworks. As financial reporting for Islamic banks is grabbing great attention globally, an international consultative group was set...

...Abang Salihin; A.H. Fatima; Abdulrahman Anam Ousama Purpose – This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles that TFVO could play in Islamic accounting and auditing...

... an analytic approach based on a combination of archival and bibliographic data sources. Findings – It is shown that this belief of incompatibility can be traced to misconceptions about the assumptions underlying “conventional accounting”. It is then argued that the neglect of Islamic accounting...

...Adel Mohammed Sarea; Mustafa Mohd Hanefah Purpose The purpose of this paper is to determine the need of Islamic Accounting Standards – a review of the literature – for Islamic financial institutions (IFIs). Design/methodology/approach The basis of the paper was stakeholder theory to analyse...